TMI Blog2013 (6) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee. - I.T.T.A. NO.119 OF 2013 - - - Dated:- 27-6-2013 - SRI KALYAN JYOTI SENGUPTA, CJ AND MS. G. ROHINI, J For the Petitioner : Mr. Narasimha Sarma For the Respondent : None JUDGMENT: (PER THE HON BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA) We have heard the learned counsel for the appellant and gone through the impugned judgment and order. The appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Section 40(a)(ia) of the Act, when the Respondent assessee failed to comply with the statutory obligation of deduction of TDS and such amounts are liable to be disallowed ? iii. In the facts and circumstances of the case, whether the Hon ble Tribunal is correct in law in holding that the amounts disallowed by the Assessing Officer are to be considered as business income for the purpos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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